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Topic Review
Opportunities and Challenges in Quantum Computing for Business
Quantum computing is emerging as a groundbreaking force, promising to redefine the boundaries of technology and business. 
  • 1.3K
  • 14 Nov 2023
Topic Review
The Relationship between Capital Structure and Firm Performance
Capital structure is negatively related to firm performance. Agency cost also has a negative impact on corporate performance; however, in the case of return on assets (ROA) and earnings per share (EPS), the relationship is positive. Interestingly, the findings illustrate that increasing the level of debt can reduce agency costs and enhance firm performance. Moreover, robust correlations are revealing that agency cost significantly affects the relationship between capital structure and corporate performance. 
  • 1.2K
  • 11 Aug 2023
Topic Review
Digital Finance Contributes to Promotion of Financial Sustainability
Digital finance, which is defined as the digitalization of the financial industry, has shown growing importance in recent years. It has helped promote financial inclusion, providing means to address the problem of financial depressions in developing and emerging economies. Digital finance possesses three key features including a high capacity for acquiring and processing information, instant cross-spatial information dissemination, and a low marginal cost effect.
  • 1.2K
  • 12 Jul 2022
Topic Review
Cryptocurrency
Cryptocurrency is gaining popularity worldwide, with some countries already starting to regulate and accept cryptocurrency in their financial services. Malaysia’s Securities Commission (SC) announced in October 2021 that over MYR 16 billion (USD 3.85 billion) involving digital assets and cryptocurrencies were traded between August 2020 and September 2021. Since cryptocurrencies are issued by private corporations and are technically beyond the federal government’s control, criminals may use them for illegal reasons such as money laundering and terrorist funding. Consequently, it is vital to examine why investors are engaged in cryptocurrency in the first place.
  • 1.2K
  • 25 Apr 2022
Topic Review
Artificial Intelligence and Firm Performance
Developments in computer science, robotics, machine learning, and data accumulation have facilitated the application of advanced technologies in businesses. Among the cutting-edge technologies, Artificial Intelligence (AI) has gained growing attention in different sectors of society, industry, and business. The unprecedented novel coronavirus (COVID-19) pandemic has brought massive uncertainty and has negatively impacted health care, economy, population mobility, and numerous industries, including tourism, aviation, manufacturing, education, and other business sectors. The halted production, supply chain disruption, and shrinking customer activity led to a decline in company revenues and negatively affected corporate performance and the world economy.
  • 1.2K
  • 02 Aug 2022
Topic Review
Association between Internal Control and Sustainability
With the integration of sustainable development into all aspects of the economy, politics, society, culture, and ecology, the effectiveness and innovation of enterprises in sustainability have become global research issues. Internal control affects the current operation and management as the main means for enterprises to maintain normal production and operation and prevent risks. Internal control has, on the one hand, positive effects on enterprise sustainability by improving the quality of financial information, derived effects, and spillover effects. However, on the other hand, internal control can be detrimental to enterprise sustainability by increasing compliance costs and legal liabilities. 
  • 1.2K
  • 12 Aug 2022
Topic Review
Climate-Related Prudential Risks
Climate change creates financial risks to the safety and soundness of banks, insurers and the wider financial system, posing a significant threat to the stability of the financial system. Climate-related financial and sustainability risks are already starting to crystallise and have the potential to increase substantially in the future. For instance, physical risks that arise from increasing the severity and frequency of climate and weather-related events may lead to a reduction in asset values, a fall in profitability and an increase in the cost of settling underwriting losses for insurers. On the other hand, adjustment towards a carbon-neutral economy may prompt a reassessment of asset values, a fluctuation in energy prices, and a deterioration of the creditworthiness of borrowers, potentially leading to credit losses. While there is a pressing need for central banks, regulators and financial institutions to accelerate their capacity to assess and manage such financial risks that may result from climate change, academic research will be a key impetus to drive and support the ongoing efforts of the financial sector and the regulatory bodies in building capacity to address these risks. 
  • 1.2K
  • 15 Jul 2020
Topic Review
Smart Cities and Financial Sustainability
Smart city initiatives have become recurrent strategies used by local governments to provide better services, improve their managerial effectiveness, and increase citizen participation in cities’ decision-making processes. Great potential exists to use data, information, and communication technologies (ICT) more extensively to improve city operations. However, depending on the size and financial situation of the cities, some smart city initiatives could be considered investments that are too expensive and not easy to maintain in the long term. If city governments want to achieve most of the benefits arising from the intense use of technology and data, building financially sustainable smart cities should be seen as a priority.
  • 1.2K
  • 28 Jun 2022
Topic Review
Historical Development of the Fair Value Model
The use of fair value (F.V.) can help businesses obtain more up-to-date financial information on how they are doing and make financial reporting more transparent than traditional accounting methods. It also poses many problems for auditors because they have to make detailed estimates and adjustments when they look at the assets and liabilities of a company. Because “Fair Value Measurements (F.V.M.s)” are based on the current prices, certain assets and liabilities were not evaluable because there were not enough efficient markets for them. There is an “agency problem” between managers and owners, which means more incentives for managers to manipulate and misrepresent financial information.
  • 1.2K
  • 09 Sep 2022
Topic Review
Working Capital and Wine Industry
Wine has been produced for thousands of years. The earliest evidence of wine is from ancient China (c. 7000 BC), Armenia (6000 BC), Persia (5000 BC), and Italy (4000 BC). 
  • 1.1K
  • 07 Aug 2023
Topic Review
Qualifying Investor Alternative Investment Fund (QIAIF)
Qualifying Investor Alternative Investment Fund or QIAIF is a Central Bank of Ireland regulatory classification established in 2013 for Ireland's five tax-free legal structures for holding assets. The Irish Collective Asset-management Vehicle or ICAV is the most popular of the five Irish QIAIF structures, and was designed in 2014 to rival the Cayman Island SPC; it is the main tax-free structure for foreign investors holding Irish assets. In 2018, the Central Bank of Ireland expanded the Loan Originating QIAIF or L–QIAIF regime which enables the five tax-free structures to be used for closed-end debt instruments. The L–QIAIF is Ireland's main Debt–based BEPS tool as it overcomes the lack of confidentiality and tax secrecy of the Section 110 SPV. It is asserted that many assets in QIAIFs and LQIAIFs are Irish assets being shielded from Irish taxation. Irish QIAIFs and LQIAIFs can be integrated with Irish corporate base erosion and profit shifting ("BEPS") tax tools to create confidential routes out of the Irish tax system to Ireland's main Sink OFC, Luxembourg. In March 2019, the UN identified Ireland's "preferential tax regimes" for foreign funds on Irish assets as affecting the human rights of tenants in Ireland.
  • 1.1K
  • 10 Nov 2022
Topic Review
ESG Disclosure and Firm Performance
The information on corporate non-financial practices can be summarized through the “three modern pillars” of Corporate Social Responsibility (CSR), which are the Environmental, Social, and Governance (ESG) pillars representing a measure of the CSR performance of a firm.
  • 1.1K
  • 04 Jul 2022
Topic Review
The Evolution of U.S. Equity Trading Venues
The modern U.S. equity market has been evolving from floor trading by brokers who read the ticker tape and bid on offer to purely electric trading coded into computer algorithms. This entry briefly overviews the evolution of the U.S. equity venues and discusses the consequences of market fragmentation from theoretical and empirical perspectives.
  • 1.1K
  • 01 Dec 2021
Topic Review
Fixed Book Price Agreement
A fixed book price agreement (FBPA) is a form of resale price maintenance applied to books. It commonly takes the form of an agreement between publishers and booksellers which set the prices at which books were to be sold to the public. An example of an FBPA was the former Net Book Agreement in the United Kingdom . The key idea of an FBPA is to promote non-price competition between booksellers in order to promote the sale of little-known, difficult or otherwise culturally interesting books rather than catering only to blockbuster readers. To do so, an FBPA is deemed to ensure that the booksellers that provide the corresponding presale services are able to recoup their higher costs with a guaranteed margin on blockbusters. A related case is the existence of a fixed book price law (FBPL), where the book prices are kept fixed by law. An example of an FBPL is the current Lang Law in France . An FBPA/FBPL, with various provisos, has existed in some developed countries since the beginning of the twentieth century. It remains in force in roughly half the countries of the European Union as well as in some other countries.
  • 1.1K
  • 30 Nov 2022
Topic Review
Green Finance & Green Monetary Policy: Different Approaches
Strictly speaking, green finance is part of the broader concept of sustainable finance, a term that explicitly includes social issues, while climate finance is a narrower element of green finance. However, in practice, the distinction between sustainable and green finance and sustainable and green monetary policy is often not made but the terms are used synonymously. Hence, we follow this tradition and use the term green finance and green monetary policy to refer to both. Green finance and green monetary monetary policy are related to each other and can be classified on a common ground. In general, neoliberal, reformist and progressive forms of green finance and green monetary policy can be distinguished. 
  • 1.1K
  • 25 Nov 2021
Topic Review
Role of Agricultural Biomass in European Union Countries
The theoretical potential presenting the energy value of all existing agricultural biomass resources in EU countries and the technical potential taking into account agricultural biomass resources that are not used in agriculture. The research was based on Eurostat data for 2019. The conducted research shows that European Union countries are characterized by a significant potential of agricultural biomass.
  • 1.1K
  • 24 Oct 2022
Topic Review
Concept of the Robo-Advisor with Digital Twin
The term “digital twin” (DT) refers to a digital representation of an individual that has the capability of integrating any digital data with virtually real-time data and generating advanced analytics for feedback, recommendation, and alternative solutions for users. 
  • 1.1K
  • 11 May 2022
Topic Review
Corporate Governance in Investment Efficiency, Financial Information Disclosure
Corporate governance minimizes the conflicting interests between internal and external stakeholders and shareholders. The corporate governance structure affects the quality of accounting disclosure and information quality assessment and guides analysts to accurately forecast future performance. There is no consensus definition for corporate governance, but its ultimate goal is to achieve accountability, transparency, justice, fairness, and respect for the rights of all stakeholders. Corporate governance is not related to the primary operations of a company. Still, it is related to leading the company, monitoring the activities of the CEO, and assessing the accountability power of the company’s executives to stakeholders. A proper corporate governance system can help companies gain investors’ trust and encourage investment.
  • 1.1K
  • 13 Dec 2022
Topic Review
New role for insurers
The recent pandemic and the recommendations of the WHO regarding the systematic nature that will characterize the spread of the future pandemic in the world require a deep rethinking of economic-social logics. ESG (Environmental Social Governance) strategies will play a key role in all sectors to ensure sustainable development together with the reduction of social inequalities. In this context, the insurance sector cannot fail to be a proactive and resilient player.
  • 1.1K
  • 07 Dec 2020
Topic Review
Decentralized Finance
The term Decentralized Finance (DeFi) refers to an alternative financial infrastructure built on top of public blockchains. DeFi uses smart contracts to create protocols that replicate existing financial services in a more open, interoperable, and transparent way Source. 
  • 1.1K
  • 30 Aug 2021
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